Foundations and associations are required to keep accounting records.

As a consequence, in addition to the potential risk of inadequate segregation of duties, overall responsibility for controlling and maintaining the integrity of financial accounting records is not fixed explicitly with one unit.

The Director General shall establish such accounts and maintain such accounting records as are necessary.

All the accounting records have been made available for the purposes of your audit, and all the transactions by the organization which properly occurred in the financial period have been properly reflected and recorded in the accounting records.

All the accounting records have been made available for the purposes of your audit and all the transactions, which properly occurred in the financial period by the organisation, have been properly reflected and recorded, in the accounting records.

Accounting records, other financial and property records, and all supporting documents shall be retained for such periods as may be agreed with the Auditor.

10.2 (a) The Director General shall establish such accounts and maintain such accounting records as are necessary, giving due consideration to the United Nations accounting standards.

10.2(a) The Director General shall establish such accounts and maintain such accounting records as are necessary, giving due consideration to the United Nations accounting standards.

Our examination included a general review of the accounting procedures and such tests of the accounting records and other supporting evidence as we considered necessary in the circumstances.

Accounting controls cover the procedures and documentation concerned with the safeguarding of assets and the reliability of financial records.

Within the Accounts Unit, a new sub unit would be created, with the new post of Deputy assigned responsibility for the review of the accounting entries to the Fund's accounting records.

Accounting records, however, may be kept in such currency or currencies as the Executive Director may deem necessary. Rule 15.3

It is proposed that the control functions relating to the processing of financial accounting records be regrouped within the Accounts Unit.

In Afghanistan, judicial officials simultaneously arbitrate disputes and act as land administrators by issuing and validating title documents and maintaining ownership records.

(a) Carry out periodic reconciliations between its accounting information system and the independent records of the United Nations Office at Geneva (para. 23)

Article 121 Insurance companies shall maintain complete accounting records, original vouchers and certificates as well as relevant information with respect to their business operations.

The financial records of the Tribunal were maintained in the network version of the Sun computerized accounting system, which was fully implemented in 2002.

(b) Take action to clear inter office vouchers identified as outstanding in the year end reconciliation between UNDP and UNITAR accounting records (para. 26)

The Management provided the United Nations Board of Auditors and the internal auditor with full and free access to all accounting and financial records

UNITAR should carry out periodic reconciliations between its accounting information system and the independent records of the United Nations Office at Geneva (para. 10 (a))

Ascertains the accuracy of the annual leave balance and sick leave entitlements and provides guidance and assistance to executive officers responsible for maintaining attendance records.

(4) important accounting policies and accounting estimates

UNITAR should taken action to clear inter office vouchers identified as outstanding in the year end reconciliation between UNDP and UNITAR accounting records (para. 10 (b)).

Accounting

example, encompass cooperation with the tax authorities of host countries and the provision of appropriate accounting data and tax reconciliation records for tax inspections when required (UNCTAD 2003).

The Board considers that the introduction of the records of such resources into the main accounting system would enhance the effectiveness of management control over contributions in kind.

UNDP rolled out a set of inter module reconciliation reports in the fourth quarter of 2004 to facilitate the reconciliation of items between the treasury module and accounting records.

Accounting convention

Environmental accounting

Accounting period

Reset Accounting

Volume accounting

No Accounting

In paragraph 288 of the report, UNDP agreed with the Board's recommendation that it generate and review a report of reconciling items between the treasury module and the accounting records.

On the contrary, a number of decisions by the General Assembly in recent years have tended to increase the complexity of calculating assessments and credits and maintaining records for reporting purposes.

The objective of the safeguards co operation is to assist these countries in developing and maintaining national systems for accounting and control of nuclear materials and other radioactive materials, and for export controls and border controls.

Scandinavia s Accounting Trick

E. Accounting standards

(d) Fund accounting.

Accrual basis accounting

Initiative Imprest accounting

(g) Environmental accounting

(g) Environmental accounting

(b) Accounting basis

(d) Cost accounting